Cumberland FOP Lodge #14 (EIN 237586360) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1965

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

Cumberland FOP Lodge #14, founded in 1965, is a micro nonprofit that reported $29K in total revenue in fiscal year 2023. Revenue surged 140% from the prior year, signaling strong growth momentum. Expenses of $40K exceeded revenue, resulting in a 39% operating deficit.

Mission

An organization of police officers, retired police officers and individuals from the community involved in charitable work

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $26,529

Program Service Revenue $0

Investment Income $38

Other Revenue $2,555

TOTAL REVENUE $29,122

Expense Breakdown

Grants Paid $7,464

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $36,854

Other Expenses $32,987

TOTAL EXPENSES $40,451

Year-over-Year Comparison

	2023	2022	Change
Revenue	$29,122	$12,119	+1.4%
Expenses	$40,451	$41,619	0.0%
Net Income	$-11,329	$-29,500	-0.6%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patrick Simmons	Secretary	0.50	Officer	$0	$0	$0
Michael OConnor	Vice President	0.50	Officer	$0	$0	$0
Gregory Pomfret	President	0.50	Officer	$0	$0	$0
Andrew Dutra	Treasurer	0.50		$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$29,122	$40,451	$38,824	$-11,329
2022	$12,119	$41,619	$50,153	$-29,500
2021	$38,621	$48,888	$74,344	$-10,267
2020	$22,187	$32,991	$84,611	$-10,804
2019	$117,485	$143,613	No data	$-26,128
2018	$67,710	$64,202	No data	$3,508

Cumberland FOP Lodge #14